Making Tax Digital for income tax (MTD IT) ― overview

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

Self-employed businesses and landlords with annual business or property turnover above £50,000 will need to follow the rules for Making Tax Digital for income tax (MTD IT) from 6 April 2026.

Businesses with gross income over £30,000 will join from 6 April 2027, and there will be further consultation regarding businesses with gross income of £30,000 or less.

HMRC has created an online tool to check if a business is within scope of MTD on GOV.UK at Check if you need to use Making Tax Digital for Income Tax.

Voluntary sign-up to MTD is also available for UK residents who have returns and payments that are up to date, and are either a sole trader or a landlord that rents out UK property. Voluntary sign up is not available for all taxpayers. Entry requirements change and further details can be found at Sign up your client for Making Tax Digital for Income Tax and Sign up voluntarily for Making Tax Digital for Income Tax.

The relevant legislation introducing MTD was

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